GST Registration

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What is GST Registration?

The government of India is running towards big economic reforms after demonetarization and GST is another attempt to regulate prices and control the black money throughout the country with the mission of one Nation, One Tax and abolish the state and central Government Indirect tax laws. GST was introduced in India on 1st July 2017 and GSTIN is PAN-based 15-digit registration Number and you can apply for a separate GST number for each state in which you have either branch office or sales office.

As per the GST Act, businesses whose estimated annual turnover likely to exceed Rs. 20 Lakh (Rs 10 Lakh in Northeast state) can voluntarily apply for online GST Registration. Registration under GST is mandatory for availing Input tax credit on Purchase. As per the latest amendment, New GST Registration is mandatory irrespective of turnover in a financial year for a business-like E-commerce, Export or import business, online aggregator, Causal dealer & foreign supplier etc. If a taxable person supplies goods or services without completing registration procedure specified under the Act then it is considered as an offense and he will be liable to pay a heavy penalty under the GST Act. Furthermore, while doing Export and Import businesses don't forget to register for your IEC registration.

New GST Registration process can usually take around 7 working days. With the help of Enterslice, you can easily complete your Online Registration process in Delhi, Mumbai, Ahmedabad, and Bangalore, Noida, Chennai, Hyderabad and all major cities of India.

Who all are required to have GST Registration in India

Following person are required to apply for New GST Registration-

Existing Taxpayers

Those taxpayers who were registered under any of the VAT, CST, Excise/Service tax regimes which are replaced by GST and are also covered under the GST requirement shall apply for new GST Registration Certificate.

New Taxpayers

Any business whose annual turnover is expected to Rs. 20 Lakh (10 Lakh in Northeast state) are required to get new GST registration.

Casual taxable person

Any Indian taxpayer who is planning to undertake any business for a limited period of time in any particular area shall apply for New GST number online as a causal dealer. For the Casual taxable person, advance GST payment is required at the time of filing of online GST registration with official Portal.

A Casual taxpayer Person includes Individuals, HUF, NGO, Company like Private Company, LLP, One person Company, Government Company, firm, co-operative society, the local authority. The company should have a company registration certificate and a trademark Registration for speedy GST Registration.

For a Non-resident taxable person

They are much like a Casual taxable person but are foreign citizens or foreign entities.

Online Aggregator

Market Place seller and supplier of Food Panda, Flip Kart, and Amazon etc require New GST number. As per the new updates, every online food delivery app or every food business outlet should get FSSAI Registration or FSSAI License.

Other Taxable people

A taxable person who comes under reverse charge mechanism, Agents of Supplier and Input service distributor are eligible for Registration. Furthermore, a small distributor like MSME I.e. Micro Small and Medium Enterprise who have their MSME Registration are also required to get their business register under GST.

What is GST Registration Procedure in India?

Enterslice is top rated online GST Registration consultant in India. We complete GST Registration procedure within 3 days. Following steps are involved in GST Registration procedure:-

First Step:

Open GST portal and click on "New GST Registration" option available under registration section of Services.

Second Step:

Chose 'Taxpayer" and provide all the required information including:

Legal name of your business.

Location of your business.

PAN of your business.

e-mail address.

Mobile number.

Third Step:

The contact information provided by you will be verified through one time passwords (OTP).

Fourth Step:

4. Now, you are required to fill the Online Registration Form and attach all the required documents. Verify all the particulars and submit the application.

Fifth Step:

After successful submission of online Registration application, you will receive an Application Reference Number (ARN) via email or Text Message.

Sixth Step:

After due consideration and scrutiny by a designated GST officer, your application will either be approved or you will be asked to furnish further documents necessary for approval of new GST number.

Eligibility Criteria for GST Registration

Conditional registration:

Section 22 of the ACT specifies the threshold limit for online registration and also determines the following suppliers to go for online registration process.

If the aggregate turnover of any supplier exceeds 20 lakh rupees then the company needs to go for the new GST number online

However, if the supplier comes under the Special Category States, this threshold limit of aggregate turnover is 10 lakh rupees need Register under GST. Here special category states include states of north-east India, Himachal, Uttarakhand and Jammu & Kashmir.

Mandatory or Compulsory Registration:

Along with these threshold limits, Section 24 of the Act also specifies a list of suppliers for whom registration process is mandatory. The list includes the following suppliers:

Supplier comes under the reverse charge.

Anyone claiming or remitting Input Tax Credit.

Any person affecting inter-state supply.

The casual taxable person affecting taxable supply.

The non-resident taxable person affecting taxable supply.

Input Service Distributor

E-commerce Operator

Any person supplying on behalf of other whether as an agent or not.

Every person supplying online information and database or retrieval service from a place outside India to a person in India, who is not a registered person, needs register under GST.

A person supplying through E-commerce who collects tax at source u/s 52.

How can Enterslice help in Online GST Registration?

We facilitate hassle-free new Registration number in India. All you have to do is follow this simple procedure:

Our team will send you regular updates on every step of the online registration process, Returns and further Monthly reminder for GST Payment. In case of any issues, feedback or complaints, you can reach out to us at care@enterslice.com

Documents required for GST Registration

GST is pan based state-specific registration, however, for Non-Resident; there is no need of PAN No. You need following documents for new GST number.

GST Registration Fee

In India it is quite a tedious process and involves various steps and documentation. There is a need to select the SAC/HSN Code at the time of registration; hence you need knowledge of GST laws. Thus, it is recommended to take Professional help for the same. Our team at Enterslice provides end to end online process.

Penalties for not registering under GST

There are strict laws under the GST Act for non-compliance of the GST regulations.

Short Payment or Non-Payment of Taxes – Penalty would 10% of Unpaid amount or Rs. 10,000 Tax Evasion – Penalty 100% of the Tax Amount

What are the benefits of GST Registration?

It eliminates the issues of double taxation that was an obvious issue in the previous multiple taxes system.

Simplified procedure- everything is made easier by making everything online.

Compliances are made easier and easier.

Registration threshold is set higher. This exempts the small-scale businesses from Online requirements.

Many unorganized sectors are covered under Goods and Service Tax.

What is the Composition Scheme under GST?

Apart from regular registration, small taxpayers are given a choice to opt for Composition Scheme while following the Registration procedure. This scheme was introduced with the objective to reduce the compliance burden of small taxpayers. As such taxpayers lack the expertise and required resources to comply with all the basic GST provisions and return filing requirements.

Any taxpayer with the annual turnover of fewer than 1.5 crores is eligible to apply for New GST Registration under composition. This annual turnover will be sum total of all total of all the business verticals run on the same PAN.

Timeline for New GST Registration

For Existing taxpayers – All existing taxpayers registered under VAT/CST, Excise, Service tax i.e mandatorily required to apply for online Registration before 1st June 2017. An only registered person under GST shall be allowed to carry forward of input tax credit.

For New Taxpayers – All liable taxpayers are required to be registered within 30 days and if you will file well on time then you can avail input tax credit from the 1st day of your business. If you delay in the registration process then you can only collect tax or avail input tax credit only from the date has been granted.

For Causal dealer – A casual dealer who intends to start a business under GST regime has to mandatorily initiate registration process at least 5 days before commencement of business. A casual dealer has to pay GST in advance based on the estimated turnover of 90 days. For the causal dealer is only valid for 90 days.

For Non-resident taxable person – A non-resident taxable person who wishes to commence a business without setting up fixed establishment or office then he has to initiate the online Registration process at least 5 days before commencement of business. The validity for non-resident is for maximum 90 days. Another extension may be applied for another 90 days and tax has to be paid in advance.

Tax Structure under GST

As India is a federal country tax collection powers are assigned on central as well as state level. GST Tax structure has also been defined keeping this in mind. GST constitutes of following three types of taxes;

CGST (Central Goods and Service Tax).

SGST/UTGST (State/ Union Territory Goods and Service Tax).

IGST (Integrated Goods and Service Tax).

Applicable GST Rates in India

Currently in India following GST rates are applicable:

O% Tax Slab

All the essential Goods goods like milk, curd, food grains, raw foods, fresh meat, fish, chicken, eggs, natural honey, flour, fresh fruits and vegetables etc. and important services like Education Services, Health Service are covered under this category. If you are doing any food business then don't forget to get your FSSAI License.

Along with these essentials, all the exports are also zero-rated under GST.

With time there have been numerous changes made in the GST rates. After current changes, only 35 items are left in 28% GST slab rate list.

GST Compliance and Returns

Once Registration procedure is completed you are required to make sure that all GST compliances are done timely including GST return filing. Know all about the required compliances under GST and returns that are to be filed. Periodical returns and due dates of such returns are to be kept in mind to ensure proper compliances. For any normal taxpayer following returns are required to be filed:

GSTR-1 for information relating to sales to be filed on 10th of next month.

GSTR-2 for information relating to purchases to be filed on 15th of next month.

GSTR-3, monthly tax return to be filed on 20th of next month.

GSTR-4, annual tax return to be filed on 31st Dec of next financial year

There are many other tax returns that are required to be filed by other types of taxpayers. We provide compliance services and ensure that you are updated on all fronts relating to GST.

Frequently Asked Question about Online GST Registration

Q1. Can every service provider apply under Composition scheme?

No. In the case of service providers, only restaurants not serving alcohol are eligible to apply under Composition Scheme.

Q2. What is GSTIN?

GSTIN is 15-digit pan based state-specific registration Number and first two digits denote the state code. Goods and Service Tax Identification Number is a unique number issued after successful GST Registration of every taxpayer.

Q3. Can I operate in multiple states with single Registration?

No. GST Registration is a state wise registration. Thus, if you have a place of business in multiple states then you are required to apply for separate registration for every state you have in a place of business in.

Q4. Do I need a separate GST Registration certificate for 2 or more branches located within a state?

The authorities have provided an option to the taxpayer in such cases. They can

1. Either only applies for a single GST Registration and add all the branches as an additional place of business or

2. They can also apply for separate GST Registration for every branch.

Q5. Who is not eligible for Composition Scheme under GST Registration?

In the following cases taxpayer is not eligible to apply for Composition Scheme under GST Registration:

1. All the supplier of services except the once providing restaurant services (not serving alcohol).

2. Casual Taxable Person

3. Non-resident Taxable Person

4. E-commerce operators

5. Any other supplier supplying through E-commerce

6. Anyone supplying exempted goods or services

Q6. How can a taxpayer apply for Composition Scheme?

You can apply for the composition scheme in the following manner:

1. In case of new registration, you can choose for the scheme at the time of GST Registration.

2. If you are already registered you can file for it by submitting GST CMP-02 on the portal. This intimation is to be provided at the beginning of the financial year.

Q7. What are the subsidized GST rates charged in the case of Composition scheme?

As we discussed Taxpayers who have opted for GST Registration as a composition dealer are required to remit GST at subsidized rates. Following are the applicable GST rates under Composition Scheme dealer:

1. For all the manufacturers and traders of Goods, the GST rate is set at 1%.

2. For restaurants not serving alcohol, the GST rate is set at 5%.

Q8. Do I require separate GST Registration for my different Business verticals?

Taxpayer operating different business verticals has an option to either get separate GST Registration for every vertical or they can also operate with a single GST Registration if both operate within a single business unit.

Q9. When is reverse charge applicable?

When the supplier of the goods or services does not have GST Registration and making a supply to a taxpayer registered under GST then the registered taxpayer is required to remit the applicable GST as a reverse charge to the government.

The government has also notified a list of supplied on which reverse charge will be applicable.

Q10. Who is not required to apply for GST Registration?

1. Following people are not required to apply for GST Registration:

2. Any supplier whose aggregate turnover is less than the prescribed limit and is not even covered under the mandatory GST requirement list.

3. When supplies are covered under reverse charge mechanism.

4. The ones supplying non-taxable goods and services under GST.

5. Agriculturists.

Q11. Am I required to file GST returns even if I conduct no business in that particular period?

Yes, once your GST Registration is done you are required to complete all the GST return filing requirement. In case of no transactions, a nil return is required to file

Q12. What is a procedure for Cancellation of GST Registration?

Cancellation of registration under GST may be required in certain case

Tax Payer has migrated from old Indirect tax regime and reason to believe that in the current financial year, that annual turnover of taxable person will less than Rs. 20 Lakh

The business operation of the taxable person has ceased to exist or have done amalgamation or any other arrangement.

GST Registration cancellation is an absolutely online process and only need to file Reg-16 and within 7 to 10 days, GST Registration would cancel by the GST Department.

Q13. What is the process to change GST registration details?

In case you have filled incorrect address or incorrect business description then you can file Reg-14 online and GST officer will issue an updated registration certificate in Reg-15.

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